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COMMISSIONER OF CUSTOMS, PUNE Versus CUMMINS INDIA LTD.

Recovery of drawback duty under Rule 16 of Drawback Rules – IC Engines exported - Petitioner contends that claims were under Rule 6(1)(a) and All Industry Rates of drawback for products under heading 8408 are not fixed – Goods if not eligible for drawback; order in original should not have been confirmed and authorities have erred in law - Held That:- Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making one statement in application filed un .....

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Shah, for the Respondent. ORDER The Revenue has filed this writ petition under Article 226 of the Constitution of India by challenging the order passed by the revisional authority dated 8 July 2013 [2014 (303) E.L.T. 305 (GOI)] by which the revision application of the petitioner/applicant was dismissed. 2. The revisional authority confirmed the findings recorded in the order of the appellate authority dated 12 July, 2012. 3. Mr. Rao appearing in support of the petition submits that the .....

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ncorrect particulars. They seem to suggest that the claims were under Rule 6(1)(a) and that the All Industry rates of drawback for the products under heading 8408 are not fixed/notified. Once these rates were notified then application under Rule 6(1) Clause (a) were not in order. Therefore, the demand was rightly confirmed by the adjudicating authority in the Order-in-Original. In that regard, he invites our attention to the findings in the Order-in-Original and particularly Paras 62 to 65 of th .....

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hority have seriously erred in law in confirming the same. 4. We have perused the writ petition and all the annexures thereto, including the Order-in-Original. The appellate authority was of the view that show cause notice alleged that the assessee have misdeclared and suppressed the material facts. They seem to suggest that there was no rate fixed of drawback on All Industry rate basis of IC Engines. However, the appellate authority concluded that the goods exported are IC Engines. The app .....

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